{"id":5990,"date":"2025-01-06T17:08:25","date_gmt":"2025-01-06T10:08:25","guid":{"rendered":"https:\/\/wincolaw.com.vn\/?p=5990"},"modified":"2025-12-19T17:08:49","modified_gmt":"2025-12-19T10:08:49","slug":"cong-van-5025-tct-kk-ngay-06-11-2024-ve-hoan-thue-gia-tri-gia-tang-hang-xuat-khau-do-tong-cuc-thue-ban-hanh","status":"publish","type":"post","link":"https:\/\/wincolaw.com.vn\/vi\/cong-van-5025-tct-kk-ngay-06-11-2024-ve-hoan-thue-gia-tri-gia-tang-hang-xuat-khau-do-tong-cuc-thue-ban-hanh.html","title":{"rendered":"C\u00f4ng v\u0103n 5025\/TCT-KK ng\u00e0y 06\/11\/2024 v\u1ec1 ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng h\u00e0ng xu\u1ea5t kh\u1ea9u do T\u1ed5ng c\u1ee5c Thu\u1ebf ban h\u00e0nh"},"content":{"rendered":"\n\n\n\n
B\u1ed8 T\u00c0I CH\u00cdNH
\nT\u1ed4NG C\u1ee4C THU\u1ebe
\n\u2014\u2014-<\/strong><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac
\n\u2014\u2014\u2014\u2014\u2014<\/strong><\/td>\n<\/tr>\n
S\u1ed1: 5025\/TCT-KK
\nV\/v ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u<\/em><\/td>\n		H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2024<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n
K\u00ednh g\u1eedi:<\/strong><\/td>\n\u2013 C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Y\u00ean;
\n\u2013 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf nh\u1eadn \u0111\u01b0\u1ee3c c\u00f4ng v\u0103n s\u1ed1 1942\/CTPHY-KK \u0111\u1ec1 ng\u00e0y 04\/7\/2024 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Y\u00ean \u0111\u1ec1 ngh\u1ecb h\u01b0\u1edbng d\u1eabn gi\u1ea3i quy\u1ebft ho\u00e0n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) h\u00e0ng xu\u1ea5t kh\u1ea9u, c\u00f4ng v\u0103n s\u1ed1 2997\/CTBPH-KK \u0111\u1ec1 ng\u00e0y 05\/9\/2024 c\u1ee7a C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc v\u1ec1 vi\u1ec7c v\u01b0\u1edbng m\u1eafc trong qu\u00e1 tr\u00ecnh ph\u00e2n lo\u1ea1i h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT. V\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, T\u1ed5ng c\u1ee5c Thu\u1ebf c\u00f3 \u00fd ki\u1ebfn nh\u01b0 sau:<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 73, kho\u1ea3n 1 \u0110i\u1ec1u 75, \u0110i\u1ec1u 77 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14 ng\u00e0y 13\/6\/2019;<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC ng\u00e0y 29\/9\/2021 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf GTGT;<\/p>\n

C\u0103n c\u1ee9 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 34 Th\u00f4ng t\u01b0 s\u1ed1 80\/2021\/TT-BTC c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc.<\/p>\n

C\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt n\u00eau tr\u00ean, \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc, c\u01a1 quan thu\u1ebf c\u0103n c\u1ee9 h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf v\u00e0 th\u00f4ng tin v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf do c\u01a1 quan thu\u1ebf qu\u1ea3n l\u00fd t\u1ea1i c\u01a1 s\u1edf d\u1eef li\u1ec7u \u0111\u1ec3 th\u1ef1c hi\u1ec7n ki\u1ec3m tra h\u1ed3 s\u01a1 c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u1ea1i tr\u1ee5 s\u1edf c\u01a1 quan thu\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p th\u00f4ng tin k\u00ea khai tr\u00ean h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf kh\u00e1c v\u1edbi th\u00f4ng tin qu\u1ea3n l\u00fd c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00ec c\u01a1 quan qu\u1ea3n l\u00fd thu\u1ebf th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n \u0111\u1ec3 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin. Th\u1eddi gian gi\u1ea3i tr\u00ecnh, b\u1ed5 sung th\u00f4ng tin kh\u00f4ng t\u00ednh trong th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft h\u1ed3 s\u01a1 ho\u00e0n thu\u1ebf. Tr\u01b0\u1eddng h\u1ee3p c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n thanh tra, ki\u1ec3m tra sau ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u1ed3 s\u01a1 thu\u1ed9c di\u1ec7n ho\u00e0n thu\u1ebf tr\u01b0\u1edbc theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 77 Lu\u1eadt Qu\u1ea3n l\u00fd thu\u1ebf s\u1ed1 38\/2019\/QH14, c\u01a1 quan thu\u1ebf th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf. Tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 r\u00e0 so\u00e1t, \u0111\u1ed1i chi\u1ebfu, c\u01a1 quan thu\u1ebf x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n v\u00e0 x\u1eed l\u00fd h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u1ec1 ngh\u1ecb C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Y\u00ean, C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc c\u0103n c\u1ee9 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, th\u1ef1c t\u1ebf h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb ho\u00e0n thu\u1ebf GTGT c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ec3 gi\u1ea3i quy\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 theo th\u1ea9m quy\u1ec1n.<\/p>\n

T\u1ed5ng c\u1ee5c Thu\u1ebf th\u00f4ng b\u00e1o \u0111\u1ec3 C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Y\u00ean, t\u1ec9nh B\u00ecnh Ph\u01b0\u1edbc \u0111\u01b0\u1ee3c bi\u1ebft v\u00e0 th\u1ef1c hi\u1ec7n.\/.<\/p>\n

 <\/p>\n\n\n\n
 <\/p>\n

N\u01a1i nh\u1eadn:
\n<\/em><\/strong>\u2013 Nh\u01b0 tr\u00ean;
\n\u2013 Ph\u00f3 TCT Mai S\u01a1n (\u0111\u1ec3 b\u00e1o c\u00e1o);
\n\u2013 C\u00e1c V\u1ee5, \u0111\u01a1n v\u1ecb: PC, CS, KTNB, QLRR (TCT);
\n\u2013 Website TCT;
\n\u2013 L\u01b0u: VT, KK2b<\/sub>.<\/td>\n

TL. T\u1ed4NG C\u1ee4C TR\u01af\u1edeNG<\/strong>
\nKT. V\u1ee4 TR\u01af\u1edeNG V\u1ee4 K\u00ca KHAI & K\u1ebe TO\u00c1N THU\u1ebe<\/strong>
\nPH\u00d3 V\u1ee4 TR\u01af\u1edeNG<\/strong><\/p>\n

\u0110\u00e0o Ng\u1ecdc S\u01a1n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

B\u1ed8 T\u00c0I CH\u00cdNH T\u1ed4NG C\u1ee4C THU\u1ebe \u2014\u2014- C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM \u0110\u1ed9c l\u1eadp \u2013 T\u1ef1 do \u2013 H\u1ea1nh ph\u00fac \u2014\u2014\u2014\u2014\u2014 S\u1ed1: 5025\/TCT-KK V\/v ho\u00e0n thu\u1ebf GTGT h\u00e0ng xu\u1ea5t kh\u1ea9u H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 11 n\u0103m 2024   K\u00ednh g\u1eedi: \u2013 C\u1ee5c Thu\u1ebf t\u1ec9nh Ph\u00fa Y\u00ean; \u2013 C\u1ee5c Thu\u1ebf t\u1ec9nh B\u00ecnh […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[102],"tags":[],"yst_prominent_words":[],"class_list":["post-5990","post","type-post","status-publish","format-standard","hentry","category-van-ban-phap-luat"],"_links":{"self":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/comments?post=5990"}],"version-history":[{"count":1,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5990\/revisions"}],"predecessor-version":[{"id":5991,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/posts\/5990\/revisions\/5991"}],"wp:attachment":[{"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/media?parent=5990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/categories?post=5990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/tags?post=5990"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/wincolaw.com.vn\/vi\/wp-json\/wp\/v2\/yst_prominent_words?post=5990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}